Southwest KFMA
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                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, SW     
INCOME AND EXPENSE ANALYSIS   
 **BY FARM TYPE                                          CROP FARM                             CROP FARM IRRIGATED
                                                        120 FARMS                                  49 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                 28,386                                    24,022 
   2  DAIRY AND MILK                                          471                                         9-
   3  SHEEP                                                   673                                         8 
   4  SWINE                                                                                               6 
   5  POULTRY AND EGGS                                                                                3,147 
   6  OTHER LIVESTOCK                                         845-                                    1,709-
   7  CUSTOM FEEDING                                        4,666                                     2,215 
   8  FEED PURCHASED                                        6,655-                                    7,852-
   9     LIVESTOCK INCOME                                 $26,697                                   $19,829 
      
  10  CORN                                                 19,479                                   162,263 
  11  GRAIN SORGHUM                                        17,185                                    10,123 
  12  SOYBEANS                                              5,435                                    15,938 
  13  SUNFLOWERS                                              307                                     2,347 
  14  WHEAT                                                46,837                                    30,892 
  15  HAY AND FORAGE                                        5,979                                    34,788 
  16  OTHER CROP                                            1,241                                     3,416 
  17  GOVERNMENT PAYMENTS                                  34,087                                    39,746 
  18  CROP INSURANCE PROCEEDS                              14,702                                    11,847 
  19  OTHER INCOME                                         17,106                                    34,067 
  20     VALUE OF FARM PRODUCTION                        $189,056                                  $365,254 
      
  21  HIRED LABOR                                          11,810                                    13,290 
  22  MACHINERY REPAIRS                                    20,063                                    25,649 
  23  IRRIGATION REPAIRS                                    1,462                                     8,827 
  24  BUILDING REPAIRS                                        803                                     1,720 
  25  INTEREST PAID                                         9,947                                    13,315 
  26  SEED-OTHER CROP EXPENSE                              13,067                                    33,000 
  27  CROP INSURANCE                                        5,473                                     8,753 
  28  FERTILIZER-LIME                                      15,172                                    38,581 
  29  MACHINE HIRE                                         11,686                                    27,754 
  30  ORGANIZATION FEE, PUBLICATION                         2,805                                     2,474 
  31  VET-MED-DRUGS                                         1,352                                     1,503 
  32  CROP STORAGE-MARKETING                                1,079                                       683 
  33  LIVESTOCK MARKETING-BREEDING                          1,085                                       237 
  34  DAIRY EXPENSE                                             1 
  35  GAS-FUEL-OIL                                         11,007                                    17,516 
  36  IRRIGATION ENERGY                                     7,477                                    46,104 
  37  REAL ESTATE TAXES                                     4,167                                     3,120 
  38  PERSONAL PROPERTY TAXES                                 897                                       996 
  39  GENERAL FARM INSURANCE                                4,036                                     5,892 
  40  UTILITIES                                             3,365                                     4,117 
  41  CASH FARM RENT                                        6,254                                     9,770 
  42  HERBICIDE-INSECTICIDE                                12,854                                    26,072 
  43  CONSERVATION                                            462                                        75 
  44  AUTO EXPENSE                                            738                                       992 
  45     TOTAL OPERATING EXPENSE                         $147,063                                  $290,438 
      
  46  DEPRECIATION-MACHINERY                               14,852                                    25,009 
  47  DEPRECIATION-BUILDINGS                                2,685                                     2,284 
  48     TOTAL FARM EXPENSE                              $164,601                                  $317,730 
      
  49     NET FARM INCOME                                  $24,456                                   $47,524 
      
  50  UNPAID FAMILY LABOR                                   1,050                                     1,102 
  51  UNPAID OPERATOR LABOR                                24,120                                    25,292 
  52  MANAGEMENT CHARGE                                     7,972                                    12,133 
  53  CURRENT ASSET CHARGE - 8%                             7,003                                     4,524 
  54  NONCURRENT ASSET CHARGE - 8%                         32,111                                    30,084 
  55  RETURN LABOR-MANAGEMENT                              15,708-                                   11,814 
  56  RETURN TO CAPITAL                                     1,261                                    22,312 
  57  ASSET TURNOVER RATIO                                  .2814                                     .5191 
  58  OPERATING PROFIT MARGIN RATIO                         .0067                                     .0611 
  59  % RETURN ON ASSETS                                    .0019                                     .0317 
  60  % RETURN ON EQUITY                                    .0178-                                    .0208 
  61  TOTAL EXPENSE RATIO                                   .8706                                     .8699 
  62  ADJUSTED TOTAL EXPENSE RATIO                         1.0459                                     .9754 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.2528                                    1.0701 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            161,302               161,550             174,915               180,380 
  65  NONCURRENT ASSETS                         510,789               510,260             512,268               539,617 
  66  CURRENT LIABILITIES                        72,728                75,060             117,366               124,833 
  67  NONCURRENT LIABILITIES                    105,854               112,428             144,942               154,835 
  68  CURRENT RATIO                                2.22                  2.15                1.49                  1.44 
  69  DEBT TO ASSET RATIO                           .27                   .28                 .38                   .39 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, SW     
ANALYSIS OF THE FARM BUSINESS 
 **BY FARM TYPE                                          CROP FARM                             CROP FARM IRRIGATED
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                   10,453                                     6,320 
  71  MACHINERY AND EQUIPMENT                              62,750                                   132,807 
  72  MOTOR VEHICLES & LISTED PROPERTY                     74,944                                    77,811 
  73  BUILDINGS                                            27,669                                    23,441 
  74  OWNED LAND                                          322,990                                   257,577 
  75  TOTAL ASSETS                                        671,950                                   703,590 
  76  NET WORTH                                           488,916                                   432,602 
      
 LABOR
  77  NUMBER OF OPERATORS                                     .89                                       .93 
  78  NUMBER OF WORKERS                                      1.19                                      1.47 
  79  TOTAL WORK DAYS                                         223                                       291 
  80  VALUE FARM PRODUCTION/WORKER                        158,096                                   247,202 
  81  NET FARM INCOME/WORKER                               20,451                                    32,164 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                        752,183                                   751,109 
  83  VALUE OF FARM PRODUCTION                            211,630                                   389,923 
  84  NET FARM INCOME                                      27,376                                    50,734 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                 7.94                                     62.85 
  86  % TILLABLE LAND                                       85.83                                     93.59 
  87  CROP MACH COST/TOT EXPENSE(%)                         34.63                                     29.14 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           2114   120    910   100   1506   108       1436    49    558    33   1129    46   
  89  NON-IRRIGATED CROP ACRES              1670   120    664    99   1320   102        611    40    274    28    466    36   
  90  IRRIGATED CROP ACRES                   360    48    294    22    309    35        845    49    329    28    749    43   
  91  TOTAL CROP ACRES                      1815   120    730    99   1399   104       1344    49    527    32   1065    46   
  92  PASTURE ACRES                          563    62    379    48    429    39        238    16    117    11    281     9   
  93  FARMSTEAD ACRES                         27    37     17    31     23    20         24    29     12    20     26    17   
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                 1815           977                        1344          1123
  95  CROP MACHINERY INVESTMENT               126,995         69.99        129.99        201,292        149.80        179.28  
  96  CROP MACHINERY COST                      56,997         31.41         58.34         92,575         68.89         82.45  
  97  GROSS CROP VALUE                        154,297         85.04        157.93        371,178        276.22        330.58  
  98  CROP PRODUCTION COSTS                   144,026         78.71        146.19        283,440        210.93        252.44  
      
 NON-IRRIGATED ACRES                              AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
  99  CORN                                   5    179 
 100  GRAIN SORGHUM                         73    326    141    62.0   312    55.6     23    169     66    53.5   162    50.1 
 101  SOYBEANS    
 102  SUNFLOWERS  
 103  WHEAT                                108    642    262    27.6   564    28.8     34    281    105    29.1   237    25.6 
 104  OTHER CROPS 
 105  ALFALFA                                7    141     61     2.1    
 106  OTHER HAY & FORAGE                    28    147     58           180    
 107  VEGETABLES  
 108  TRUCK CROPS 
 109  FRUIT - FLOWERS - TREES 
      
 IRRIGATED ACRES                                  AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
 110  CORN                                  24    135     72   196.1   162   205.0     42    477    228   200.6   442   213.5 
 111  GRAIN SORGHUM                         22    153    138   112.7   129   127.9     17    160    121   126.2   162   101.6 
 112  SOYBEANS                              18    182    146    45.0   162    49.2     19    180    105    60.7   158    54.7 
 113  SUNFLOWERS                                                                        5    183                  183    14.7 
 114  WHEAT                                 27    188    153    38.5   177    47.4     29    269    166    43.0   233    51.7 
 115  OTHER CROPS                                                                       5    167                  142   
 116  ALFALFA                               12    141     92     5.5   175     4.4     13    354    226     6.6   254     5.9 
 117  OTHER HAY & FORAGE                     9     73     63            70              8    137     88           186   
 118  VEGETABLES  
 119  TRUCK CROPS 
 120  FRUIT - FLOWERS - TREES 
      
 AVERAGE LIVESTOCK INVENTORIES AND SALES  
 121  BEEF COWS                                                 4                                         3 
 122  DAIRY COWS  
 123  EWES  
 124  SOWS  
 125  BEEF PURCHASED FOR RESALE SALES                          75                                        64 
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, SW     
INCOME AND EXPENSE ANALYSIS   
 **BY FARM TYPE                                    STOCK-RANCH COW HERD                          CROP - COW HERD  
                                                          7 FARMS                                  12 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                115,557                                   103,140 
   2  DAIRY AND MILK                                          229 
   3  SHEEP                                                    57 
   4  SWINE                                                    12 
   5  POULTRY AND EGGS  
   6  OTHER LIVESTOCK                                         143                                       344 
   7  CUSTOM FEEDING                                        1,513 
   8  FEED PURCHASED                                       15,898-                                   11,347-
   9     LIVESTOCK INCOME                                $101,613                                   $92,137 
      
  10  CORN                                                                                            8,885 
  11  GRAIN SORGHUM                                                                                  12,837 
  12  SOYBEANS    
  13  SUNFLOWERS  
  14  WHEAT                                                 8,040                                    41,879 
  15  HAY AND FORAGE                                        1,461                                       432 
  16  OTHER CROP                                                                                        608 
  17  GOVERNMENT PAYMENTS                                  11,722                                    27,040 
  18  CROP INSURANCE PROCEEDS                               4,788                                     7,330 
  19  OTHER INCOME                                          5,545                                     5,442 
  20     VALUE OF FARM PRODUCTION                        $133,168                                  $196,589 
      
  21  HIRED LABOR                                          10,470                                    22,047 
  22  MACHINERY REPAIRS                                    14,044                                    14,154 
  23  IRRIGATION REPAIRS                                      257                                       556 
  24  BUILDING REPAIRS                                      1,493                                     2,866 
  25  INTEREST PAID                                        20,027                                    14,137 
  26  SEED-OTHER CROP EXPENSE                                 992                                     5,671 
  27  CROP INSURANCE                                          907                                     3,600 
  28  FERTILIZER-LIME                                       5,410                                    12,836 
  29  MACHINE HIRE                                          3,566                                    13,876 
  30  ORGANIZATION FEE, PUBLICATION                         2,860                                     2,085 
  31  VET-MED-DRUGS                                         3,546                                     2,820 
  32  CROP STORAGE-MARKETING                                    6                                     2,925 
  33  LIVESTOCK MARKETING-BREEDING                          1,016                                     4,727 
  34  DAIRY EXPENSE     
  35  GAS-FUEL-OIL                                          7,729                                    14,938 
  36  IRRIGATION ENERGY                                        33                                     1,678 
  37  REAL ESTATE TAXES                                     4,031                                     6,491 
  38  PERSONAL PROPERTY TAXES                                 941                                       789 
  39  GENERAL FARM INSURANCE                                2,704                                     4,821 
  40  UTILITIES                                             3,248                                     4,411 
  41  CASH FARM RENT                                        6,688                                    15,998 
  42  HERBICIDE-INSECTICIDE                                 1,773                                     9,232 
  43  CONSERVATION                                                                                      403 
  44  AUTO EXPENSE                                          1,084                                       725 
  45     TOTAL OPERATING EXPENSE                          $92,827                                  $161,785 
      
  46  DEPRECIATION-MACHINERY                                9,632                                    15,308 
  47  DEPRECIATION-BUILDINGS                                  990                                     1,358 
  48     TOTAL FARM EXPENSE                              $103,450                                  $178,450 
      
  49     NET FARM INCOME                                  $29,718                                   $18,139 
      
  50  UNPAID FAMILY LABOR                                                                             3,188 
  51  UNPAID OPERATOR LABOR                                22,371                                    28,350 
  52  MANAGEMENT CHARGE                                     8,257                                     8,181 
  53  CURRENT ASSET CHARGE - 8%                            12,897                                    17,249 
  54  NONCURRENT ASSET CHARGE - 8%                         31,826                                    47,421 
  55  RETURN LABOR-MANAGEMENT                              15,005-                                   49,719-
  56  RETURN TO CAPITAL                                    19,117                                     7,442-
  57  ASSET TURNOVER RATIO                                  .1694                                     .1928 
  58  OPERATING PROFIT MARGIN RATIO                         .1436                                     .0379-
  59  % RETURN ON ASSETS                                    .0243                                     .0073-
  60  % RETURN ON EQUITY                                    .0016-                                    .0267-
  61  TOTAL EXPENSE RATIO                                   .7768                                     .9077 
  62  ADJUSTED TOTAL EXPENSE RATIO                         1.0068                                    1.1098 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.3427                                    1.4387 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            208,661               247,120             260,201               292,336 
  65  NONCURRENT ASSETS                         547,918               568,688             735,500               751,438 
  66  CURRENT LIABILITIES                        69,682                63,672              54,934                66,365 
  67  NONCURRENT LIABILITIES                    140,939               180,020             159,115               142,295 
  68  CURRENT RATIO                                2.99                  3.88                4.74                  4.40 
  69  DEBT TO ASSET RATIO                           .28                   .30                 .21                   .20 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, SW     
ANALYSIS OF THE FARM BUSINESS 
 **BY FARM TYPE                                    STOCK-RANCH COW HERD                          CROP - COW HERD  
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                  144,725                                   125,914 
  71  MACHINERY AND EQUIPMENT                              28,690                                    68,915 
  72  MOTOR VEHICLES & LISTED PROPERTY                     58,850                                    61,046 
  73  BUILDINGS                                            10,550                                    13,519 
  74  OWNED LAND                                          456,429                                   577,292 
  75  TOTAL ASSETS                                        786,194                                 1,019,737 
  76  NET WORTH                                           559,036                                   808,382 
      
 LABOR
  77  NUMBER OF OPERATORS                                     .82                                      1.05 
  78  NUMBER OF WORKERS                                      1.25                                      1.54 
  79  TOTAL WORK DAYS                                         160                                       272 
  80  VALUE FARM PRODUCTION/WORKER                        105,929                                   127,517 
  81  NET FARM INCOME/WORKER                               23,639                                    11,766 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                        948,854                                   971,178 
  83  VALUE OF FARM PRODUCTION                            160,720                                   187,228 
  84  NET FARM INCOME                                      35,867                                    17,275 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                 1.95                                      5.58 
  86  % TILLABLE LAND                                        9.59                                     43.71 
  87  CROP MACH COST/TOT EXPENSE(%)                         16.97                                     27.94 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           3209     7   1959     6   2142     5       3567    12   1957    10   2112    11   
  89  NON-IRRIGATED CROP ACRES               422     5                                 1472    12   1044    10    722    10   
  90  IRRIGATED CROP ACRES                                                              174     6    111     5    
  91  TOTAL CROP ACRES                       431     5                                 1559    12   1100    10    771    10   
  92  PASTURE ACRES                         2901     7   1828     6                    1986    12    940     9   1397    11   
  93  FARMSTEAD ACRES   
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                  308           210                        1559           825
  95  CROP MACHINERY INVESTMENT                39,216        127.38        186.93         95,403         61.18        115.68  
  96  CROP MACHINERY COST                      17,553         57.02         83.67         49,857         31.97         60.46  
  97  GROSS CROP VALUE                         29,831         96.90        142.20        115,508         74.08        140.06  
  98  CROP PRODUCTION COSTS                    33,423        108.57        159.32        109,995         70.54        133.38  
      
 NON-IRRIGATED ACRES                              AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
  99  CORN  
 100  GRAIN SORGHUM                                                                     7    132     65    74.6   132    72.1 
 101  SOYBEANS    
 102  SUNFLOWERS  
 103  WHEAT                                                                            10    704    499    28.9   338    27.8 
 104  OTHER CROPS 
 105  ALFALFA     
 106  OTHER HAY & FORAGE                     6    109    101                            6    123     28           156   
 107  VEGETABLES  
 108  TRUCK CROPS 
 109  FRUIT - FLOWERS - TREES 
      
 IRRIGATED ACRES                                  AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
 110  CORN                                                                              4     65
 111  GRAIN SORGHUM     
 112  SOYBEANS    
 113  SUNFLOWERS  
 114  WHEAT 
 115  OTHER CROPS 
 116  ALFALFA     
 117  OTHER HAY & FORAGE                                                                4     79
 118  VEGETABLES  
 119  TRUCK CROPS 
 120  FRUIT - FLOWERS - TREES 
      
 AVERAGE LIVESTOCK INVENTORIES AND SALES  
 121  BEEF COWS                                               153                                        90 
 122  DAIRY COWS  
 123  EWES  
 124  SOWS  
 125  BEEF PURCHASED FOR RESALE SALES                          14                                         9 
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003